Mac Auto Parts 37200 Tacoma 2.7L 2&4 W/D Engine Exhaust Converter Pipe This is a International brand new OE style replacement Engine to Converter Pipe for a: Toyota 1/2 , Tacoma 2.7L 2 & 4 Wheel Drive , with federal or california emissions Our pipes Include gaskets 1x Part# 729 , REF# 523 Engine to converter pipe 2x Part# 320 Gaskets 1x Part# 385 Gasket All of our pipes are new and made with high quality steel . We offer a 5 year warranty